n.借新债还旧债; 再融资; 债务延展; 发行新债券取代旧债券
v.归还，退还( refund的现在分词 )

refunding export taxes → 出口退税
advance refunding → 套期转换；提前转期
refunding bonds → 调换债券
refunding of estate duty → 退还遗产税
Changing or Refunding → 退换货
advanced refunding → 预先兑换证券
bond refunding → 债券兑换；债券换新；债券代替
refunding bond → 掉换债券；再筹资
debt refunding → 债务偿还；偿还债务

1.Can the goods be refunded at your counter?
[汉]你们柜台的商品可以退吗？
2.Can I get a refund?
[汉]我能不能退款？